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Which of the following will result in the recognition of an impairment loss on goodwill?
A.
Goodwill amortization is to be recognized annually on a systematic and rational basis.
B.
Both the fair value of a reporting unit and its associated implied goodwill fall below their respective carrying values.
C.
The fair value of the entity declines significantly.
D.
The fair value of a reporting unit falls below the original consideration transferred for the acquisition.
E.
The entity is investigated by the SEC and its reputation has been severely damaged.